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Exposure draft (American Institute of Certified Public Accountants), 1996, Dec. 5; Insurance companies -- United States -- Finance; Corporations -- Taxation -- Accounting -- Standards -- United States; Insurance -- Accounting -- Standards -- United States; Insurance -- Taxation -- Accounting -- Standards -- United States; Surety and fidelity insurance; Special funds -- United States â€“ States
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Executive Committee, "Comment Letters to proposed statement of position: Accounting by insurance and other enterprises for guaranty-fund and certain other insurance-related assessments;" (1996). Statements of Position. 251.